Works of FRC on IFRS Conceptual Framework on Financial Reporting Exposure Draft on Conceptual Framework for Financial Reporting – Click to download Highlights on Exposure Draft on Conceptual Framework for Financial Reporting – Click to download Exposure Draft on Updating References to the Conceptual Framework – Click to download Highlights on Exposure Draft Updating References to the Conceptual Framework – Click to download IFRS 15 – Impact of Application (August 2015) – Click to download Remeasurement on a Plan Amendment (Proposed Amendements to IAS 19 and IFRIC 14) Exposure Draft Remeasurement on a Plan Amendment June 2015 – Click to download Highlights on Exposure Draft Remeasurment on a Plan Amendment – Click to download Classification of Liabililities (Proposed Amendments to IAS 1) Exposure Draft Classification of Liabilities 01 February 2015 – Click to Download Highlights on Exposure Draft Classification of Liabilities – Click to Download Highlights on IFRS and IFRICs effective for annual periods beginning on or after 01 January 2014 – Click to Download